Two
shillings per hearth levied on householders with houses worth upwards of 20
shillings per annum. Houses worth less than this were exempt, as were
householders on poor relief. The parish constable listed householders, together
with the number of hearths (sometimes including those exempt), for submission to
the Quarter Sessions. The lists were headed in 'terris' for the wealthy, and in
'bonis' for the humble. The tax was collected twice yearly at Michaelmas and
Lady Day. The survival of the returns is spasmodic, and few survive from
after 1674. Most are at the PRO (Chancery Lane), with some CRO's having copies
for their area. A few Hearth Tax returns have been published.

See
The Hearth Tax, and other later Stuart Tax List and the Association Oath
Rolls", by J.S.W. Gibson for further information.